Scotland’s Finance Secretary, Derek Mackay, delivered a Scottish Budget with the main objective to “protect what matters most.” He outlined his tax and spending plans for the country for 2019-20 under the shadow of what he described as “the UK Government’s chaotic approach to Brexit”, with the caveat that a “no deal” Brexit could affect the Scottish Government’s spending plans.

The festive season will soon be in full swing and the spirit of giving and receiving at this time is high. This generosity often extends to charities, with research finding that 1 in 3 people say they are more likely to donate to a good cause during the run up to Christmas.

Following the Autumn Budget statement where the Chancellor pronounced that the era of austerity is coming to an end, we look further into the detail to assess the key changes impacting businesses operating in the rural sector.

Doctors and dentists approaching retirement are having to choose between paying hefty extra tax bills or agreeing to a reduced pension. Many others have already submitted incorrect tax returns to HMRC and are unaware they need to report anything.